[2026:RJ-JP:13762] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 2568/2015 Shanker Lal Khandelwal S/o Shri Mohan Lal Khandelwal, R/o B-3, Rana Pratap Nagar, Jhotwara, Jaipur, Rajasthan. ----Petitioner Versus The Union of India through the Assistant Income Tax Commissioner, Central Circle-I, Jaipur, Room No. N.A. 103, New Central Revenue Building, Statue Circle, Jaipur, (Rajasthan). ----Respondent For Petitioner(s) : Mr. Mahesh Gupta For Respondent(s) : Ms. Arti Sharma, Dy. GA HON'BLE MR. JUSTICE ANOOP KUMAR DHAND Order 02/04/2026 1. By way of filing the instant petition a challenge has been led to the impugned order dated 11.05.2015, passed by the Court of Chief Metropolitan Magistrate(Economic Offences), Jaipur City, Jaipur in Criminal Complaint Case No. 25/2015 by which cognizance has been taken against the petitioner under Section 276C(1) of the Income Tax Act, 1961 and the petitioner has been summoned through arrest warrants. 2. Learned counsel for the petitioner submits that no prima facie case is made out against the petitioner to take cognizance for the above stated offences since the order of the learned CIT(A) is still under appeal before ITAT and no final adjudication and determination has been made by the learned ITAT. Counsel further submits that without being any evidence against the petitioner, cognizance has been taken for a bonafide mistake in the Income [2026:RJ-JP:13762] (2 of 3) [CRLMP-2568/2015] Tax Return filed by the petitioner, hence, under these circumstances there was no concealment on the part of the petitioner and there was no reason available with the court below to take cognizance against the petitioner and summon him through arrest warrants, hence interference of this Court is warranted. 3. Per contra, learned Public Prosecutor opposed the prayer. 4. The instant petition has been preferred way back in the year 2015 and the Co-ordinate Bench of this Court vide order dated 09.07.2015 while issuing notices to the State counsel passed an interim order by which the arrest warrants issued against the petitioner were converted into bailable warrants for Rs. 20,000/- 5. No further interim order has been passed by this Court staying the further proceedings before the Trial Court. In the meantime, trial has proceeded and charge has been framed against the petitioner for the above stated offences and now the case has proceeded for recording the evidence of prosecution witnesses. 6. In the considered opinion of this Court at stage of taking cognizance only prima facie case is required to be seen and the correctness of allegations, meticulous examination and appreciation of the prosecution witnesses is not required to be done at this initial stage and even the defence of the accused cannot be looked into at this initial stage. 7. This Court finds no error in the impugned order taking cognizance against the petitioner. The petitioner would be at liberty to raise all available defense at the appropriate stage of the trial. [2026:RJ-JP:13762] (3 of 3) [CRLMP-2568/2015] 8. With the aforesaid observation and direction, the instant misc. petition stands disposed of. Stay application and all pending application(s), if any, also stand disposed of. 9. The interim order dated 09.07.2015 passed by this Court is made absolute. (ANOOP KUMAR DHAND),J Shivam-Puneet/19